Allied Esports Entertainment, Inc. General form of registration statement for all companies including face-amount certificate companies

Significant Accounting Policies (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2020

Dec. 31, 2019

	For the Three Months Ended March 31,
	2020		2019
Common shares subscribed		1,018,848		-
Options		2,360,000		-
Warrants		18,637,003		3,800,000
Convertible debt		1,647,058		-
Unit purchase options		600,000		600,000
Contingent consideration shares		3,846,153		-
		28,109,062		4,400,000

	For the Years Ended December 31,
	2019		2018
Options		2,480,000		-
Warrants		18,637,003		3,800,003
Convertible debt		1,647,058		-
Unit purchase options		600,000		-
Contingent consideration shares		3,846,153		-
		27,210,214		3,800,003

	Year Ended December 31, 2019
	As Previously Reported			Restated
Weighted average common shares outstanding used to compute net loss per share, basic and diluted		18,098,797			16,159,144

Basic and diluted net loss per common share	$	(0.92	)	$	(1.04	)

	For the Three Months Ended
	March 31,
	2020		2019

Revenues Recognized at a Point in Time:
Event revenue	$	1,470,628		1,679,759
Distribution revenue		456,919		434,749
Social gaming revenue		261,924		104,784
Food and beverage revenue		232,299		371,866
Sponsorship revenue		2,502		67,295
Ticket and gaming revenue		138,687		172,039
Merchandising revenue		18,049		50,572
Music royalty revenue		373,739		299,369
Online advertising revenue		1,955		-
Other revenue		10,546		4,045
Total Revenues Recognized at a Point in Time		2,967,248		3,184,478

Revenues Recognized Over a Period of Time:
Subscription revenue		1,286,789		1,227,623
Sponsorship revenue		826,937		773,614
Virtual product revenue		924,315		923,495
Licensing revenue		39,764		125,838
Total Revenues Recognized Over a Period of Time		3,077,805		3,0550,570
Total Revenues	$	6,045,053	$	6,235,048

	For the Years Ended
	December 31,
	2019		2018

Revenues Recognized at a Point in Time:
Event revenue	$	7,179,917	$	5,089,006
Food and beverage revenue		1,158,004		814,247
Ticket and gaming revenue		543,204		1,621,721
Merchandising revenue		171,014		167,194
Sponsorship revenue		575,067		716,277
Music royalty revenue		1,573,247		1,031,425
Online advertising revenue		7,442		21,161
Social gaming revenue		555,643		674,497
Content revenue		50,000		-
Other revenue		71,926		94,346
Total Revenues Recognized at a Point in Time		11,885,464		10,229,874

Revenues Recognized Over a Period of Time:
Sponsorship revenue		3,679,248		1,104,129
Licensing revenue		290,164		349,199
Subscription revenue		4,823,510		4,964,086
Virtual product revenue		3,699,180		3,093,973
Distribution revenue		1,694,429		861,994
Total Revenues Recognized Over a Period of Time		14,186,531		10,373,381

Total Revenues	$	26,071,995	$	20,603,255

	For the Three Months Ended
	March 31,
	2020		2019
Distribution revenue	$	456,919		434,749
Sponsorship revenue		384,284		367,504
Music royalty revenue		373,739		299,369
Online advertising revenue		1,955		-
Total multiplatform content revenue	$	1,216,897	$	1,101,622

	For the Years Ended
	December 31,
	2019		2018
Distribution revenue	$	1,694,429	$	861,994
Content revenue		50,000		-
Sponsorship revenue		2,173,286		1,332,077
Music royalty revenue		1,573,247		1,031,425
Online advertising revenue		7,442		21,161
Total multiplatform content revenue	$	5,498,404	$	3,246,657